Military Personnel

If your military home of record is Kansas, you are required to file a Kansas income tax return, even if you were not stationed in Kansas last year.

The service pay you or your spouse received as members of the armed forces is taxable only by your state of legal residence. Usually your state of legal residence is the state you lived in at the time of induction into the service.

Kansas income for services performed by a non-military spouse of a nonresident military servicemember is exempt from Kansas income tax. To qualify for this exemption, the spouse must be residing in Kansas solely because the military servicemember is stationed in Kansas under military orders. The exemption from Kansas income tax does not extend to income from Kansas sources earned by the nonresident servicemember. See Tax Notice 09-12 .

The Servicemember Civil Relief Act (SCRA) is a federal statute allowing servicemembers to suspend or postpone some civil obligations so the servicemember can devote full attention to military duties. The original Soldiers' and Sailors' Civil Relief Act was passed during World War I. The statute was reenacted during World War II and was modified during Operation Desert Storm.

The Kansas Department of Revenue (KDOR) follows the IRS in automatically extending income tax deadlines for 180 days after deactivation for filing returns, paying taxes, filing claims for refunds, and taking other actions with the department if any of the following situations apply:

You serve in the Armed Forces in a combat zone or you have qualifying service outside of a combat zone.

You serve in the Armed Forces in a qualified hazardous duty area or are deployed overseas away from your permanent duty station in support of operations in a qualified hazardous duty area, but your deployment station is outside the qualified hazardous duty area.

You serve in the Armed Forces on deployment outside the United States away from your permanent duty station while participating in a contingency operation. A contingency operation is a military operation that is designated by the Secretary of Defense or results in calling members of the uniformed services to active duty (or retains them on active duty) during a war or a national emergency declared by the President or Congress.

By extending tax deadlines, the department hopes to provide servicemembers with a smooth and convenient transition before, during, and after deployment.

If you qualify for deferment of taxes based on the criteria above and find yourself in one or more of the following situations, then you should complete Form KS-2848, Servicemember Mobilization Notice, and submit it to KDOR:

You cannot file your income tax return and pay any tax due until you return from deployment.

You have an existing debt with the department for taxes due and are unable to pay while you are deployed.

You have received an assessment or a set-up return notice from the department and will not be able to file your return and/or pay the tax due until you return from deployment.

For your convenience, Form KS-2848 is available online as a "fill-in" form. You can simply type the required information in the blank fields, print the form, sign it, and mail it to KDOR. Get the fillable Kansas Servicemember Mobilization Notice (KS-2848) here .

Send your completed Form KS-2848, along with a copy of your deployment orders and any Revenue Department assessment or set-up return notices you may have received, to the following address:

Kansas Department of Revenue PO Box 750260 Topeka, KS 66675-0260

You must continue to file sales and withholding returns and remit any tax due unless you are a sole proprietor with no sales tax or withholding obligations. If your business continues to operate while you are deployed and you have employee(s) obligations, you should seek additional advice from your accountant or Certified Public Accountant.

When you return you should file the appropriate tax documents and/or pay the balance due to bring your account up-to-date. You may contact the Kansas Department of Revenue at 785-368-8222 and a Customer Representative will assist you with that process.